2023 (11) TMI 1152

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.... OF 2023 - -<br>GST<br>HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For The Petitioner : By Advs. Sri. Harisankar V. Menon, Sri. Meera V. Menon, Sri. R. Sreejith, Sri. K. Krishna, Sri. Parvathy Menon For The Respondents : By Adv. Sri. P. G. Jayashankar JUDGMENT DINESH KUMAR SINGH, J. 1. The present writ petition has been filed seeking quashing of Exhibits P-4 and P-5 orders passed by t....

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....s as under; (5) "A registered person shall be entitled to take, in his electronic credit ledger, credit of eligible duties and taxes in respect of inputs or input services received on or after the appointed day but the duty or tax in respect of which has been paid by the supplier under the existing law, within such time and in such manner as may be prescribed, subject to the condition tha....

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....sed by the Commissioner extending the period of limitation up to sixty days or less than , an assessee cannot claim the input tax credit in respect of the inward supply taken before 01.07.2017. In the present case, the petitioner claimed input tax credit in his return after the initial period of thirty days expired, but without any order from the Commissioner extending the period of limitation bey....

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....to finding of irregularity in the SSCA on Transitional Credits by the C & AG. As such, the application filed by you under Section 140 (5) of the CGST Act, 2017 is rejected." 4. I do not find that the Commissioner has committed any error of law or jurisdiction in rejecting the application which has been filed belatedly after five years from the prescribed date. As the limitation period was not e....